The Moderation Impact of IT Knowledge on the Relationship Between TOE Factors and Cloud Accounting Adoption in Jordanian SMEs

Abstract

The study aimed to showcase the TOE factors (relative advantage, technological compatibility, senior management support organizational readiness, and competitive pressure) effect on the use of cloud accounting (CAC) in Jordanian small- and medium-sized enterprises (SMEs) with IT-related knowledge as a moderating variable, and the target group comprised accountants and internal auditors working in Jordanian SMEs. A questionnaire is used to obtain the data gathered via random sampling. SPSS analyzes the data. The results suggest that at least four dimensions of TOE: relative advantage, technological compatibility, and senior management support are important in the context of adopting CAC. Only the effect of technological compatibility on CAC adoption was partially moderated by IT knowledge. To increase the level of awareness in Jordan, the study suggested that more knowledge about CAC should be made available to the public and that Jordanian SMEs should receive training and continue with educational programs. To operationalize CAC with SMEs, reinforcing administrative support and obtaining buy-in from senior management are critical.